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A taxpayer inquired whether transferring shares to settle a debt generates a capital gain and how to calculate it. The DGT confirmed that it does and explains the valuation rules for securities not admitted to trading.
Question posed: Whether the transfer generates a capital gain in the Personal Income Tax and the method for calculating it.
The transfer of shares generates a capital gain or loss based on the difference between the acquisition value and the transfer value. For values not admitted to trading, the transfer value shall be the actual amount paid, provided that it is proven to be the market value. If not proven, the transfer value shall be the higher of the net equity of the last closed fiscal year or the result of capitalizing the average profits of the three previous fiscal years at 20%.
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